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Digital transformation and internal audit quality and efficiency: dual pathways through human capital and financial channel
Author: Ma, Yan; Zhang, Haiyang
Journal: ASIAN REVIEW OF ACCOUNTING. 2026; Vol. , Issue , pp. -. DOI: 10.1108/ARA-07-2025-0252
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Non-conforming tax avoidance and real earnings managemen
Author: Lou, Yang; Wang, Yicheng; Wright, Brian
Journal: ASIAN REVIEW OF ACCOUNTING. 2026; Vol. , Issue , pp. -. DOI: 10.1108/ARA-11-2023-0322
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Audit firms' media coverage and audit fees: evidence from Chin
Author: Fan, Yunqi; Gao, Shichao
Journal: ASIAN REVIEW OF ACCOUNTING. 2025; Vol. , Issue , pp. -. DOI: 10.1108/ARA-10-2024-0340
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Audit delay and accruals-based earnings management: evidence from an emerging marke
Author: Li, Xiang; Yan, Yun-Chia; Zhou, Haiyan
Journal: ASIAN REVIEW OF ACCOUNTING. 2025; Vol. , Issue , pp. -. DOI: 10.1108/ARA-04-2024-0122
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Can narrative disclosure in annual reports preserve corporate reputation: evidence from letters to shareholder
Author: Li, Anting; Wu, Deen; Wang, Jianqiong
Journal: ASIAN REVIEW OF ACCOUNTING. 2025; Vol. , Issue , pp. -. DOI: 10.1108/ARA-07-2024-0222
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Digital transformation and the cost of bank loans in Chin
Author: Cui, Huijie; Li, Yutong; Liang, Shangkun
Journal: ASIAN REVIEW OF ACCOUNTING. 2025; Vol. , Issue , pp. -. DOI: 10.1108/ARA-04-2024-0119
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Share lockup expiration of major shareholder, tone management and share pledges: empirical evidence from Chin
Author: Guan, Jingyi; Wen, Xueying; Liu, Eping
Journal: ASIAN REVIEW OF ACCOUNTING. 2025; Vol. , Issue , pp. -. DOI: 10.1108/ARA-10-2023-0277